ANALYSIS OF THE CONDITIONING FACTORS OF INTERORGANIZATIONAL COST MANAGEMENT IN A CHEESE INDUSTRY

Abstract

Interorganizational Cost Management (GCI) is considered an important strategic management practice adopted by companies in search of joint operations management, production cost reduction, structured coordination of activities and obtaining sustainable competitive advantage. Thus, this study purpose is to analyze the conditioning factors of GCI in a cheese industry in the west of Santa Catarina/Brazil. Methodologically, the research is characterized as descriptive, case study and with a qualitative approach. The study environment is related to a supply chain in the dairy sector, comprising a cheese industry and three respective suppliers and customers. The collection instrument, consisting of three distinct scripts followed the conceptual model of conditioning factors of the GCI proposed by Souza (2008). Data collection was carried
out through semi-structured interviews with managers at a strategic level. The Atlas TI Software and the content analysis
technique were used for data processing. The results point to the presence of interdependence, stability, cooperation, mutual benefits, and trust in the focal company under study, which makes the use of GCI possible and recommended for upstream links. It was also observed the presence of democracy-type networks and common relationship levels, in which there is less interrelationship between the focal company and its partners, in which factors such as the level of interdependence, trust, stability, cooperation and mutual benefits are low and make the application of GCI unlikely. Thus, through the findings it was possible to analyze the propensity of companies to work collaboratively.